Rewrite Advisory Panel disestablished

The Rewrite Advisory panel was disestablished by the Minister of Revenue in late 2014. See the Minister's announcement on 2 December 2014 for more information.

Inland Revenue will still consider any unintended legislative change issues as part of its remedial work programme. You can continue to submit these on the Rewrite Advisory Panel website.

The content from this site and submitting of unintended legislative change issues will move to taxpolicy.ird.govt.nz in early 2016.

Outcomes and Communication

When an unintended legislative change is confirmed by the Panel, the Panel will make a recommendation to the Government as to the preferred resolution. However, ultimately it is the Government's decision.

The Panel anticipates that the Government will decide to either:

promote and amendment to the ITA 2007 to reinstate the outcome given under the ITA 2004/ ITA 1994, or

retain the unintended change to be retained in the legislation.

Given the circumstances of the case, the Government may also decide if the issue merits wider consultation, under the generic tax policy process, before any amendment is undertaken. The Government will also decide the application date of any amendment, and whether the ITA 2007 Act will be amended retrospectively.